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V0048:
The specification states the following:
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Subclause 20.6, "<prepare statement>": <attributes specification> ::= ATTRIBUTES <attributes variable> <attributes variable> ::= <simple value specification> ... Conformance Rules Without Feature B034, "Dynamic specification of cursor attributes", conforming SQL language shall not contain an <attributes specification>.
Microsoft SQL Server 2008 R2 and Microsoft SQL Server 2012 vary as follows:
Transact-SQL does not support this feature.